TMI Blog2018 (3) TMI 1419X X X X Extracts X X X X X X X X Extracts X X X X ..... edural in nature and for complying with the said condition with a delay cannot be fatal to the appellants. Condition 2C(d) is procedural in nature and for compliance with the said notification, delay of one day cannot be fatal to the appellant and the self credit taken by the appellants cannot be denied. Appeal allowed - decided in favor of appellant. - E/60639/2017-EX[DB] - A/60152/2018 - Dated:- 5-3-2018 - (Dr.) Satish Chandra, President And Mr. Devender Singh, Member (Technical) Present for the Appellant (s): None Present for the Respondent (s): Sh. Vijay Gupta, A.R. ORDER Per: Devender Singh The appellants are in appeal against the impugned order. 2. Brief facts of the case are that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ently in the case of Saraswati Agro Chemicals India Ltd. Vs. CCE, Jammu Kashmir in Appeals No.E/60516-60526/2017 in relation to Notification No.01/2002-CE dt. 06.02.2010, which is an area base exemption for units located in Jammu Kashmir, wherein the Tribunal has held that filing of such statement is a procedural lapse for which the benefit of notification cannot be denied to the appellants. 4. Heard the Ld. A.R. and perused the record. 5. We find that the sole ground to deny self credit to the appellants by the Commissioner (Appeals) is that condition of para 2C(d) of the Notification 56/2002-CE is required to be complied strictly. Therefore the appellants are not entitled to take the self credit. For better application, cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manner specified in sub-paragraph 2 in his account current on his own, as provided for in clauses (a) to (c); We find that the conditions 2C(d), (e) and (f) are identical to conditions 5(d), (e) and (f) in Notification No.01/2010-CE dt. 06.02.2010. 6. As rightly pointed out by Ld. A.R., a similar issue came up before this Tribunal recently in the case of Saraswati Agro Chemicals India Ltd. (supra) in Final Order No.60140-60150/2018, wherein this Tribunal examined the Notification No.01/2010-CE dt. 06.02.2010 and related conditions in para 5(d), 5(e) and 5(f), which are reproduced below:- 5 (d) the manufacturer shall submit a statement of the total duty payable as well as the duty paid by utilization of CENVAT credit or othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification Nos.32/99-CE and 33/99-CE, the Tribunal concluded that condition 5(d) of the Notification No.01/2010-CE dt. 06.02.2010 is procedural in nature and for complying with the said condition with a delay cannot be fatal to the appellants. As the conditions are worded identically in both notifications and are designed to provide mechanism for self-credit by the assessee, once he is found to be otherwise eligible for the notification, the ratio of the above judgment is therefore directly applicable to the facts of the present case. 8. By following the above judgment, we hold that condition 2C(d) is procedural in nature and for compliance with the said notification, delay of one day cannot be fatal to the appellant and the self credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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